WVC 11-1A-1
§11-1A-1. Tax commissioner to appraise property to ascertain
value; relating reappraisal to specified base year,
powers and duties of tax commissioner regarding
statewide reappraisals.
(a) In conducting the reappraisals of property mandated by the
West Virginia constitution and required by this article, the tax
commissioner shall appraise all property so as to ascertain the
value thereof for assessment purposes, relating such reappraisal to
a specified base year in a manner which is uniform for all classes
of property and all counties.

(b) It shall be the duty of the tax commissioner to see that
the laws concerning the periodic statewide appraisal of property
are faithfully enforced. He shall prepare all proper forms and
books for the use and guidance of appraisers and assessors, and
shall perform all such other duties as may be required by law. He
shall from time to time visit the several counties and shall
inspect the work of the appraisers and the several assessors and
shall confer with them respecting such work for the future. In
such conference, or by writing or otherwise, he may inquire into
the proceedings of any such officer, make to him such suggestions
respecting the discharge of his duty as may seem proper, and give
such information and require such action as will cause all property
subject to ad valorem property taxation to be appraised at its
market value.

(c) The tax commissioner may appoint competent persons to appraise property values, and may employ experts to examine and
report upon the different kinds and classes of property in the
state, with a view to ascertaining the value thereof for appraisal
and assessment purposes, to the end that he may furnish to county
assessors, county commissions and the state board of public works
more accurate information, and more effectively aid and supervise
the assessors and the county commissions in their work of
assessment and valuation of property for purposes of taxation.

(d) Upon the application of any officer concerned with the
assessment or collection of taxes, the tax commissioner shall, as
to any matter specified by such officer, make like suggestions and
give like information. In case of the failure of any appraiser or
assessing officer in the discharge of any duty imposed upon him by
law, the said commissioner shall, after due notice to any such
assessor or collecting officer, proceed to enforce such penalty as
may be provided by law, including, in any proper case, the removal
of such officer, and to that end the commissioner is authorized to
appear before any court or tribunal having jurisdiction. In any
proceeding to enforce a penalty, if a hearing for an assessor or
collecting officer is not otherwise provided by law, then such
assessor or collecting officer shall be afforded a hearing by the
tax commissioner in accord with the provisions of article five,
chapter twenty-nine-a of this code. The commissioner may cause the
violation of any law respecting the appraisal of property subject
to ad valorem property taxation to be prosecuted. He may also be heard before any court, council or tribunal, in any proceeding in
which an abatement of taxes is sought. The commissioner shall,
inter alia, have the power to accept bids, award contracts,
requisition funds appropriated for his expenditure, and require the
cooperation of other state and local officials. In awarding such
contracts the tax commissioner shall require that provision be made
for such indemnity, bond or contract of insurance as will be
sufficient, in the tax commissioner's judgment, to hold the state
harmless.

(e) For the efficient administration of the powers vested in
the tax commissioner by this section, the commissioner shall have
the power to issue subpoenas and subpoenas duces tecum, and compel
the attendance of witnesses and the production of books, papers,
records, documents and testimony at the time and place specified.
Every such subpoena and subpoena duces tecum shall be served at
least fifteen days before the return date thereof by personal
service made by any person over eighteen years of age. Service of
subpoenas and subpoenas duces tecum shall be the responsibility of
the commissioner. Any persons, except a person in the employ of
the state tax department, who serves any such subpoena or subpoena
duces tecum shall be entitled to the same fee as sheriffs who serve
witness subpoenas for the circuit courts of this state. Upon
motion made promptly, and in any event before the time specified in
a subpoena or subpoena duces tecum for compliance therewith, the
circuit court of the county in which the person upon whom any such subpoena or subpoena duces tecum was served resides, has his or its
principal place of business or is employed, or the circuit court of
the county in which any such subpoena or subpoena duces tecum was
served, or the judge of any such circuit court in vacation, may
grant any relief with respect to any such subpoena or subpoena
duces tecum which any such circuit court, under the "West Virginia
Rules of Civil Procedure for Trial Courts of Record," could grant,
and for any of the same reasons, with respect to any such subpoena
or subpoena duces tecum issued from any such circuit court. In
case of disobedience or neglect of any subpoena or subpoena duces
tecum served on any person, or the refusal of any witness to
testify to any matter regarding which he may be lawfully
interrogated, the circuit court of Kanawha County or of the county
in which such person resides, has his or its principal place of
business or is employed, or the judge thereof in vacation, upon
application by the commissioner shall compel obedience by
attachment proceedings for contempt as in the case of disobedience
of the requirements of a subpoena or subpoena duces tecum issued
from circuit court or a refusal to testify therein. Witnesses
subpoenaed under this subsection shall testify under oath or
affirmation.

(f) The tax commissioner may prescribe all necessary forms and
promulgate such rules and regulations as he believes necessary to
carry out and enforce the provisions of this article. Such rules
and regulations shall be subject to the provisions and requirements of the state administrative procedures act in chapter twenty-nine-a
of this code: Provided, That all rules and regulations of the tax
commissioner regarding ad valorem property taxes presently in
effect on the effective date of this article shall remain in full
force and effect until amended or repealed by the commissioner in
the manner prescribed by law, or abrogated by the enactment of this
article or other statutory provisions of this code.

(g) The tax commissioner is hereby directed to cooperate with
the joint committee on government and finance of the Legislature in
its review, examination and study of the implementation of the
property tax limitation and homestead exemption amendment of one
thousand nine hundred eighty-two, section one-b, article ten of the
constitution of West Virginia, and any other similar studies which
may arise under the authority granted to the joint committee on
government and finance under the provisions of section three-b,
article three, chapter four of this code. The tax commissioner
shall continuously monitor and enforce the requirements of this
article relating to the employment qualifications of employees of
the state and its designated agents, and at least quarterly shall
ascertain whether such requirements are being met and report
thereon to the joint committee on government and finance. Not less
than monthly, the tax commissioner shall report to the joint
committee on government and finance or its designated subcommittee
on any matters considered or action taken by the West Virginia
appraisal control and review commission, or any matters relating to the reappraisal otherwise pertinent or of interest to the joint
committee on government and finance. On or before the fifteenth
day of January, one thousand nine hundred eighty-four, the tax
commissioner shall report to the joint committee on government and
finance on the benefits, desirability and disadvantages, as well as
the alternative methods available, for the possible implementation
of section fifty-three, article VI of the constitution of West
Virginia, the forestry amendment.

Note: WV Code updated with legislation passed through the 2016 Regular Session
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